(RUS) About tax liabilities and asset calculation registers [AX 2012]

Expense registers and revenue registers are used to calculate the tax base for profit tax. A constant tax difference is the accounting profit or loss that is excluded from the tax base when tax is calculated on profit. Some accounting expenses or revenues do not contribute to tax base creation for profit tax in either the current or subsequent reporting periods. A constant difference is a constant tax liability or constant tax asset.

Temporary tax differences occur if expenses or revenues generate an accounting profit in one reporting period and a taxable base in other reporting periods, which results in a deferred tax on profit.

Based on the impact on taxable profit, temporary differences are classified as deductible or taxable. Therefore, a deferred tax on profit is created either as a deferred tax asset or a deferred tax duty.